担保人履行担保责任的，不免除被担保人应当办理有关海关手续的义务。
Where the bondsman performs his responsibility, the bonded person shall not be freed from his obligation to complete Customs formalities.
金融机构扣缴税款的，海关应当向纳税义务人、担保人制发《中华人民共和国海关扣缴税款告知书》。
Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.
担保形式可为相当于税款金额的保证金，银行或其它金融机构的担保书，以及经海关认可的其它方式的担保。
Forms can be secured for the equivalent amount of tax margin, Banks or other financial institutions recognizance, and the Customs recognized some other form of security.
项目单位为此向海关申请先凭税款担保放行货物的，海关可以受理。
The customs office may accept it if the project owner files an application to the customs office for releasing goods after paying a tax guarantee.
第二条银行同意向纳税义务人提供担保的，应按海关要求的格式出具银行担保文书。
Article 2 If a bank consents to provide guarantee to a duty payer, it shall issue a bank guaranty letter in light of the format as prescribed by the customs house.
本公司担保：每一瓶的入口葡萄酒和本店产物都有正当的海关入关证明及完税凭据，担保每瓶酒都为原产国酒庄灌装。担保每样产物都为原意大利进口。
Our company guarantees: each a bottle of imported wine and our products have lawful customs into a proof and tax payment receipts, ensure each wine for the origin of the national wine chong filling.
除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties or the provision of a guarantee.
当事人不提供或者提供的担保不符合规定的，海关不予办理前款所列特定海关业务。
Where any party fails to provide guarantee or provides the guarantee inconsistent with the Provisions, the customs shall not handle the applications for the above customs services.
除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
Unless specially approved by the Customs, import and export goods shall be released only upon endorsement by the Customs after duties have been paid or a proper guarantee has been submitted.
在海关指定场所或海关派专人监管的场所举办展览会，可免于向海关提供担保。
Customs designated areas or customs supervision to assign an exhibition venue, to be exempted from the customs security.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
第六十七条具有履行海关事务担保能力的法人、其他组织或者公民，可以成为担保人。法律规定不得为担保人的除外。
Article 67 Any legal person, other organization or citizen that is capable of fulfilling a Customs bond may become a bondsman except where it is otherwise provided for by law.
知识产权权利人逾期未提出申请或者未提供担保的，海关不得扣留货物。
The Customs shall not detain the goods in case the holder of the intellectual property right fails to present an application or to provide a security within the period.
知识产权权利人逾期未提出申请或者未提供担保的，海关不得扣留货物。
The Customs shall not detain the goods in case the holder of the intellectual property right fails to present an application or to provide a security within the period.
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